This paper supersedes the earlier CTF Nineveh paper (Zenodo, 2026). The Nineveh Constant (N = 195,955,200,000,000 seconds, a Sumerian astronomical cycle number from ~2000 BCE) is factorized as 2¹⁵ × 3⁷ × 5⁸ × 7¹. Using the unified Prime Lattice Coherence Theorem (PLCT), the constant is shown to have a precise two‑component architecture: a pure Tier‑2 ({2,3,5}) coherent body multiplied by exactly one unit of the Hard Wall boundary prime P₄ = 7. Three new results are presented: (1) Every derived quantity—the b'ak'tun count (15,750), the spatial division (9,450,000,000), and the cycle count—carries the identical Tier‑2 × 7¹ structure. (2) The phase closure count N × f₀ = 2¹² × 3⁵ × 5⁸ × 7 × 11 × 23 × 41 encodes the complete PLCT tier hierarchy simultaneously, including all three temporal primes of f₀ (P₅, P₉, P₁₃). (3) The precessional slip between the static spatial grid and the active temporal numerator is an exact fraction 435/10373, where the denominator is the temporal prime product of f₀ itself. The architecture parallels the derivation of ⌊1/α⌋ = 144 – 7 = 137, where both the electromagnetic coupling and the cosmic clock require exactly one Hard Wall injection. The Sumerian base‑60 construction 70 × 60⁷ naturally produces this structure. All arithmetic is exact; no free parameters.